Investments — Complete User Guide — Two Accounts Web

Comprehensive guide for managing investments, recording market prices, performing revaluations, and analyzing realized and unrealized gains

Table of Contents

1. What Are Investments?
2. Enabling the Investments Tab via Customize Menu
3. System Accounts Setup
   • Control Account for Investments
   • Balance Sheet Investments at Cost Account
   • Balance Sheet Investments Market Value Increment Account
   • Profit and Loss Realized Capital Gains Account
   • Profit and Loss Unrealized Investment Gains/Losses Account
4. Field-by-Field Guide for Creating an Investment
5. Field-by-Field Guide for Investment Revaluation
6. Settings Configuration
   • Chart of Accounts Settings
   • Investment Market Prices
7. Opening Balances for Investments
8. Recording Investment Transactions
   • Purchasing Investments
   • Selling Investments
   • Using Journal Entries
9. Investment Revaluation
10. Reports
    • Investment Listing
    • Investment Summary Report
    • Realized Investment Gains Summary
    • Unrealized Investment Gains Summary
    • Investment Revaluation Worksheet
    • Other Financial Statements
11. How Balances Are Calculated
    • Average Cost Method
    • Realized Gain/Loss Calculation
    • Unrealized Gain/Loss Calculation
12. Sample Data and Report Output
    • Sample Data in Base Currency (BDT)
    • Sample Data with Foreign Currency (USD)
    • Sample Data with Multi-Period
13. Key Considerations
14. Accounting Regulation Compliance

1. What Are Investments?

Investments represent financial assets held by a business for capital appreciation, dividend income, or strategic purposes. They may include:

• Equity securities — shares, stocks, equity interests in other entities
• Debt securities — bonds, debentures, fixed-income instruments
• Other financial instruments — mutual funds, unit trusts, investment certificates

In the system, investments are tracked with the following attributes:

• Quantity — number of shares, bonds, or units held
• Cost basis — total amount paid to acquire the investment
• Average cost — cost per unit, calculated using the weighted average method
• Market price — current market price per unit
• Market value — total current value (quantity × market price)
• Unrealized gain/loss — difference between market value and cost basis

2. Enabling the Investments Tab via Customize Menu

To make the Investments section visible in the navigation bar:

1. Open the Customize Menu by clicking the customize button on the top-right of the navigation bar
2. Find "Investments" in the list of available tabs
3. Toggle it to Visible
4. Click Save or Apply

Once enabled, you will see the following items under the Investments tab:

• Investments — main listing of all investments with current positions
• Investment Revaluations — list of revaluation entries posted
• Investment Market Prices (under Settings) — record market prices for each investment
• Control Account for Investments (under Settings > Control Accounts) — manage the control account linked to investments

3. System Accounts Setup

The system uses five specialized accounts to manage investments. Some are created automatically when you first add an investment; others may need to be configured manually.

3.1 Control Account for Investments

Type: Balance Sheet (Asset)

Purpose: This is a custom control account that groups individual investments under one Balance Sheet line. When you create an Investment record, you can assign it to a Control Account. If no custom control account is specified, the system uses the default "Investments, at cost" account.

• Code — optional short identifier
• Name — display name (e.g., "Equity Investments", "Bond Portfolio")
• Group — Balance Sheet group placement (e.g., "Non-Current Assets" or "Current Assets")
• Position — sort order within the group
• Inactive — mark as inactive to hide from dropdowns

3.2 Balance Sheet Investments at Cost Account

Type: Balance Sheet (Asset)

Purpose: The default account that holds the cost of all investments when no custom Control Account is assigned. This account is created automatically.

• Name — defaults to "Investments, at cost"
• Code — optional
• Group — Balance Sheet group
• Cash Flow Statement Investing Activity Group — cash flow classification

3.3 Balance Sheet Investments Market Value Increment Account

Type: Balance Sheet (Asset)

Purpose: Holds the cumulative unrealized gain or loss from investment revaluations. This account appears alongside the cost account on the Balance Sheet, so the total carrying value equals cost plus market value increment.

• Name — defaults to "Investments, market value increment"
• Code — optional
• Group — Balance Sheet group

3.4 Profit and Loss Realized Capital Gains Account

Type: Profit and Loss (Income)

Purpose: Records realized gains or losses when investments are sold. When the system calculates a disposal, it automatically creates a journal entry to post the gain or loss to this account.

• Name — defaults to "Realized investment gains (losses)"
• Code — optional
• Group — Profit and Loss group

3.5 Profit and Loss Unrealized Investment Gains/Losses Account

Type: Profit and Loss (Income/Expense)

Purpose: Records unrealized gains or losses from investment revaluations. When you post a revaluation entry, the system debits or credits this account.

• Name — defaults to "Unrealised investment gains (losses)"
• Code — optional
• Group — Profit and Loss group

4. Field-by-Field Guide for Creating an Investment

To create a new Investment, navigate to Investments > Add and fill in the following fields:

5. Field-by-Field Guide for Investment Revaluation

The Investment Revaluation form records a revaluation of one or more investments to their current market value. Navigate to Investment Revaluations > Add.

Lines Sub-Table

6. Settings Configuration

6.1 Chart of Accounts Settings

The five investment-related accounts can be renamed, regrouped, or repositioned via Settings > Chart of Accounts. Look for:

• Balance Sheet > Investments, at cost — the default cost account
• Balance Sheet > Investments, market value increment — the revaluation adjustment account
• Profit and Loss > Realized investment gains (losses) — capital gains on disposals
• Profit and Loss > Unrealised investment gains (losses) — revaluation gains and losses

Click any of these to edit its name, code, group assignment, or position. Changes take effect immediately across all reports.

6.2 Investment Market Prices

Navigate to Settings > Investment Market Prices to record market prices for your investments.

7. Opening Balances for Investments

To set the opening balance for an investment at the start of a financial year:

1. Navigate to Settings > Opening Balances
2. Click Add
3. Select an account that has investments enabled (a Control Account for Investments or the Balance Sheet Investments at Cost Account)
4. The Investment field appears — select the specific investment
5. The Quantity field appears — enter the number of shares, bonds, or units held
6. Enter the Amount and Debit/Credit direction (Dr for asset increases, Cr for asset decreases)
7. If the investment is in a foreign currency, select the Currency and enter Amount in Currency and Exchange Rate

What happens behind the scenes:

• The system creates a general ledger transaction with the investment's control account, linking it to the selected Investment record and including the specified quantity
• The offset entry goes to Retained Earnings (as with all opening balance entries)
• Both the quantity and cost are included in the running position tracked by reports
• If a disposal occurs later, the opening balance shares are included in the average cost calculation for determining realized gains

8. Recording Investment Transactions

8.1 Purchasing Investments

To record a purchase of investments:

1. Go to Receipts > Add (or Payments > Add depending on the flow of funds)
2. Select the bank account from which the funds are drawn
3. On a transaction line, select an account that Is Control Account for Investments (the control account or the "Investments, at cost" default)
4. The Investment field appears — select the specific investment being purchased
5. Enter the Quantity of shares/bonds/units being purchased
6. Enter the Total Amount (price × quantity, including any brokerage fees or transaction costs)
7. Complete and save the receipt

Dr  Investments — ABC Corporation Shares     50,000
    Cr  Bank Account                             50,000
(Purchase of 1,000 shares @ 50.00 each)

8.2 Selling Investments

To record a sale of investments:

1. Go to Receipts > Add (cash received from sale)
2. Select the bank account that receives the proceeds
3. On a transaction line, select the same investment control account
4. The Investment field appears — select the investment being sold
5. Enter the Quantity as a negative number (indicating reduction)
6. Enter the Total Amount (proceeds received)
7. Complete and save the receipt

8.3 Using Journal Entries

Journal Entries can also be used to record investment movements. When you select an investment control account on a journal entry line, the Investment and Quantity fields appear, enabling you to enter journal-based adjustments to investment positions.

9. Investment Revaluation

Investment Revaluation is the process of adjusting the carrying value of investments to reflect their current market value. This is required for fair value accounting under IFRS 9.

Workflow

1. Record market prices — Enter current market prices via Settings > Investment Market Prices
2. Generate the worksheet — Go to Reports > Investment Revaluation Worksheet, select a date, and generate the report. The worksheet compares current market prices against carrying values and suggests revaluation amounts
3. Post the revaluation — Click the "New Investment Revaluation" button on the worksheet. The system pre-populates a new Investment Revaluation form with the calculated unrealized gains/losses for each investment. Review and save
4. Verify impact — Check the Unrealized Investment Gains Summary report to confirm the revaluation has been recorded correctly

If market value exceeds cost (gain):
    Dr  Investments, Market Value Increment    12,400
        Cr  Unrealized Investment Gains           12,400

If market value is below cost (loss):
    Dr  Unrealized Investment Losses            5,000
        Cr  Investments, Market Value Increment    5,000

10. Reports

10.1 Investment Listing

The Investments page (navigation tab) displays a comprehensive listing of all investments with the following columns:

10.2 Investment Summary Report

Navigate to Reports > Investment Summary. This report provides a snapshot of all investment positions as at a specified date.

10.3 Realized Investment Gains Summary

Navigate to Reports > Realized Investment Gains Summary. This report shows the gains and losses from investment sales within a date range.

10.4 Unrealized Investment Gains Summary

Navigate to Reports > Unrealized Investment Gains Summary. This report shows the unrealized gains and losses from investment revaluations within a date range, split into opening balance, period movements, and closing balance.

10.5 Investment Revaluation Worksheet

Navigate to Reports > Investment Revaluation Worksheet. This interactive worksheet helps you determine the revaluation adjustments needed for each investment.

10.6 Other Financial Statements

Investment data flows into several other reports:

• Balance Sheet — shows investments at cost plus market value increment under assets
• Profit and Loss Statement — shows realized and unrealized gains/losses on investments
• Trial Balance — includes all investment-related account balances
• Cash Flow Statement — investment purchases and sales are classified as Investing Activities
• General Ledger Transactions/Summary — includes all investment-related entries
• Statement of Changes in Equity — includes investment revaluation gains/losses through profit or loss

11. How Balances Are Calculated

11.1 Average Cost Method

The system uses the weighted average cost method to determine the cost basis of investments. This is calculated as:

Average Cost = Total Cost of All Units ÷ Total Units Held

The average cost is recalculated after every purchase and after every sale:

• After purchase: New total cost = previous total cost + purchase cost. New total quantity = previous quantity + purchased quantity. Average cost = new total cost ÷ new total quantity.
• After sale: The cost of disposed units = average cost × quantity sold. Remaining total cost = previous total cost − cost of disposed units. The average cost of remaining units stays the same.

Purchase 1,000 units @ 50.00 = 50,000.00 total cost
Average cost = 50,000 ÷ 1,000 = 50.00

Purchase 500 units @ 55.00 = 27,500.00 total cost
New total cost = 50,000 + 27,500 = 77,500.00
New total qty = 1,000 + 500 = 1,500
New average cost = 77,500 ÷ 1,500 = 51.67

Sell 300 units:
Cost of sold = 51.67 × 300 = 15,500.00 (rounded)
Remaining cost = 77,500 − 15,500 = 62,000.00
Remaining qty = 1,500 − 300 = 1,200
Average cost stays = 62,000 ÷ 1,200 = 51.67

11.2 Realized Gain/Loss Calculation

When an investment is sold, the system:

1. Determines the cost of sold units: average cost per unit × quantity sold
2. Calculates the realized gain or loss: proceeds from sale − cost of sold units
3. Creates an automatic general ledger entry to recognize the gain or loss in the Realized Capital Gains Profit and Loss account

Realized Gain/Loss = Proceeds − Cost of Sold Units

If proceeds exceed cost = Realized Gain (income)
If cost exceeds proceeds = Realized Loss (expense)

11.3 Unrealized Gain/Loss Calculation

The unrealized gain or loss represents the difference between the current market value and the carrying amount:

Unrealized Gain/Loss = Market Value − Total Cost

Where:
  Market Value = Latest Market Price × Quantity Held
  Total Cost = Sum of all purchase costs − cost of sold units

Unrealized gains are recognized through the Investment Revaluation process, which updates the Balance Sheet Investments Market Value Increment account and the Profit and Loss Unrealized Investment Gains/Losses account.

12. Sample Data and Report Output

Sample Data in Base Currency (BDT)

The following sample data uses base currency (BDT) for all transactions. See the next section for a foreign currency example.

Setup

Transactions During the Period (01-Jan-2026 to 30-Jun-2026)

Market Prices (as at 30-Jun-2026)

Calculations — Step by Step

ABC Corporation Shares

XYZ 5% Bonds 2030

Report Output — Investment Summary (as at 30-Jun-2026)

Calculation verification:

Total Cost:      62,000.00 + 50,833.33 = 112,833.33
Market Value:    74,400.00 + 56,250.00 = 130,650.00
Unrealized:      12,400.00 +  5,416.67 =  17,816.67

Verification:   130,650.00 − 112,833.33 = 17,816.67 ✓

Report Output — Realized Investment Gains Summary (01-Jan-2026 to 30-Jun-2026)

Calculation verification:

ABC:  Avg cost = 77,500.00 ÷ 1,500 = 51.67
      Cost of sold = 51.67 × 300 = 15,500.00
      Realized gain = 18,000.00 − 15,500.00 = 2,500.00 ✓

XYZ:  Avg cost = 61,000.00 ÷ 300 = 203.33
      Cost of sold = 203.33 × 50 = 10,166.67
      Realized gain = 11,000.00 − 10,166.67 = 833.33 ✓

Total realized gain = 2,500.00 + 833.33 = 3,333.33

Investment Revaluation — Posting the Adjustment

Based on the market prices at 30-Jun-2026, the following unrealized gains are identified:

Revaluation journal entry posted to the general ledger:

Dr  Balance Sheet — Investments, Market Value Increment    17,816.67
    Cr  Profit and Loss — Unrealized Investment Gains          17,816.67
(To record fair value adjustment of investments to market value
 as at 30-Jun-2026)

After revaluation, the Balance Sheet carrying values become:

Report Output — Unrealized Investment Gains Summary (01-Jan-2026 to 30-Jun-2026)

After posting the revaluation entry above:

Calculation verification:

ABC:  Carrying value = 62,000.00 + 12,400.00 = 74,400.00
      Carrying value/unit = 74,400.00 ÷ 1,200 = 62.00 ✓
      Closing unrealized = 12,400.00 − 0.00 = 12,400.00 ✓

XYZ:  Carrying value = 50,833.33 + 5,416.67 = 56,250.00
      Carrying value/unit = 56,250.00 ÷ 250 = 225.00 ✓
      Closing unrealized = 5,416.67 − 0.00 = 5,416.67 ✓

Total closing = 12,400.00 + 5,416.67 = 17,816.67 ✓

Report Output — Investment Revaluation Worksheet (as at 30-Jun-2026, before posting revaluation)

Calculation verification:

ABC:  Current value = 62,000.00 (cost basis)
      Recalculated = 62.00 × 1,200 = 74,400.00
      Unrealized = 74,400.00 − 62,000.00 = 12,400.00 ✓

XYZ:  Current value = 50,833.33 (cost basis)
      Recalculated = 225.00 × 250 = 56,250.00
      Unrealized = 56,250.00 − 50,833.33 = 5,416.67 ✓

Cash Flow Impact

Sample Data with Foreign Currency (USD)

The following scenario demonstrates how the system handles investments denominated in a foreign currency. The same ABC Corporation Shares used in the main sample are now presented with a USD market price to illustrate the foreign currency flow through all reports.

Additional Setup

Market Price Display

The Investments list and Investment Market Prices page display the price in both the original currency and the base currency equivalent:

Market Price column shows:  $62.00 = ৳ 6,820.00

Calculation: $62.00 × 110.00 = 6,820.00 BDT per share

Investment Summary Report (as at 30-Jun-2026)

Calculation:

Market Price per share (converted):  $62.00 × 110.00 = 6,820.00 BDT
Market Value:                         1,200 × 6,820.00 = 8,184,000.00 BDT
Unrealized Gain:                      8,184,000.00 − 62,000.00 = 8,122,000.00 BDT

The unrealized gain of 8,122,000.00 BDT includes TWO components bundled together:
  1. Price appreciation: ($62.00 − $50.17) × 1,200 × 110.00  ≈ 1,561,956 BDT
  2. Exchange rate component: embedded in the conversion at 110.00

  (Where $50.17 ≈ 51.67 BDT ÷ 110.00 is the approximate USD-equivalent cost per share)

There is NO separate "Foreign exchange gain/loss" line for investments.
Per IAS 21 Section 16, investments in equity instruments are NON-MONETARY items.
The entire gain (price change + FX change) flows through the investment gain/loss.

Investment Revaluation Worksheet (as at 30-Jun-2026)

Unrealized Investment Gains Summary (01-Jan-2026 to 30-Jun-2026)

Calculation verification:

Carrying value per unit:  8,184,000.00 ÷ 1,200 = 6,820.00 ✓
Closing unrealized:       8,122,000.00 − 0.00 = 8,122,000.00 ✓

Realized Investment Gains Summary (unchanged)

The realized gain calculation is unaffected by the FC market price because realized gains are computed from actual disposal proceeds at the historical exchange rate. The disposal was already processed at the BDT amount before the FC market price was set.

Profit and Loss Statement Impact

After posting the revaluation entry, the P&L shows:

Unrealised investment gains (losses):    8,122,000.00   (Income)
Foreign exchange gains (losses):         Not affected    (investments are non-monetary)

Cash Flow Statement Treatment

The purchase and sale of investments in FC appear on the Cash Flow Statement at the amount converted at historical exchange rates. The FC market price does not affect cash flow classification — investments always appear under Investing Activities.

Sample Data with Multi-Period

This scenario extends the sample data into Year 2 to demonstrate.

Year 1 Recap (Period Ended 30-Jun-2026)

Year 2 Events (01-Jul-2026 to 30-Jun-2027)

Column-by-Column Calculation

Report Output — Investment Summary (as at 30-Jun-2027)

Calculation verification:

ABC:  Avg cost = 62,000.00 ÷ 1,200 = 51.67  ✓
      Market value = 1,200 × 7,820.00 = 9,384,000.00  ✓
      Unrealized = 9,384,000.00 − 62,000.00 = 9,322,000.00  ✓

XYZ:  Avg cost = 40,666.66 ÷ 200 = 203.33  ✓
      Market value = 200 × 235.00 = 47,000.00  ✓
      Unrealized = 47,000.00 − 40,666.66 = 6,333.34  ✓

Total: Unrealized = 9,322,000.00 + 6,333.34 = 9,328,333.34  ✓

Report Output — Realized Investment Gains Summary (01-Jul-2026 to 30-Jun-2027)

Calculation verification:

XYZ Sale: 50 bonds @ 240.00 BDT = 12,000.00 proceeds
  Avg cost before sale = 50,833.33 ÷ 250 = 203.33
  Cost of sold = 203.33 × 50 = 10,166.67  ✓
  Realized gain = 12,000.00 − 10,166.67 = 1,833.33  ✓

After sale — remaining XYZ position:
  Remaining cost = 50,833.33 − 10,166.67 = 40,666.66  ✓
  Remaining qty = 250 − 50 = 200  ✓

Auto-generated entries by the system:
  Synthetic 1 (control account adjustment): Dr 1,833.33
  Synthetic 2 (P&L gain recognition): Cr 1,833.33
  DR = CR: 1,833.33 + (−1,833.33) = 0  ✓

Report Output — Unrealized Investment Gains Summary (01-Jul-2026 to 30-Jun-2027)

Calculation verification:

ABC Corp:
  Opening Unrealized = 8,122,000.00   ← Year 1 revaluation carried forward
  Period Increment   = 9,384,000 − 8,184,000 = 1,200,000.00  ✓
  Closing Unrealized = 8,122,000 + 1,200,000 = 9,322,000.00  ✓
  Cross-check: 9,384,000 − 62,000 = 9,322,000.00  ✓

XYZ Bonds:
  Opening Unrealized = 5,416.67   ← Year 1 revaluation carried forward
  Period Increment   = 47,000 − 46,083.33 = 916.67  ✓
  Closing Unrealized = 5,416.67 + 916.67 = 6,333.34  ✓
  Cross-check: 47,000 − 40,666.66 = 6,333.34  ✓

Total:
  Opening = 8,122,000.00 + 5,416.67 = 8,127,416.67  ✓
  Period  = 1,200,000.00 + 916.67 = 1,200,916.67  ✓
  Closing = 9,322,000.00 + 6,333.34 = 9,328,333.34  ✓

Report Output — Investment Revaluation Worksheet (as at 30-Jun-2027, before posting revaluation)

Calculation verification:

ABC:  Current value = 62,000 (cost) + 8,122,000 (Year 1 reval) = 8,184,000
      Recalculated = 1,200 × 7,820 = 9,384,000
      Unrealized = 9,384,000 − 8,184,000 = 1,200,000  ✓

XYZ:  Current value = 40,666.66 (cost) + 5,416.67 (Year 1 reval) = 46,083.33
      Recalculated = 200 × 235 = 47,000
      Unrealized = 47,000 − 46,083.33 = 916.67  ✓

Total unrealized = 1,200,000.00 + 916.67 = 1,200,916.67  ✓

What Happened to Each Investment — Year 2 Summary

13. Key Considerations

• Market prices must be entered before running reports that show market values. The Investment Summary and Revaluation Worksheet reports depend on up-to-date market prices.
• Quantity must be entered for opening balances on investment accounts. If quantity is left as zero, the opening balance amount is still posted to the general ledger but the investment position will not track the quantity.
• Sales trigger automatic gain/loss calculation based on the weighted average cost method. The system posts the realized gain or loss automatically — no manual journal entry is needed.
• Revaluations are optional but recommended for fair value accounting. The Investment Revaluation Worksheet helps identify whether a revaluation is needed.
• Investment transactions appear under Investing Activities on the Cash Flow Statement, distinguishing them from operating and financing activities per IAS 7.
• Custom control accounts allow grouping investments by type (e.g., equities, bonds, real estate) for separate presentation on the Balance Sheet.
• Average cost is recalculated after every purchase and sale. Each transaction updates the running average cost per unit.

14. Accounting Regulation Compliance

14.1 IFRS 9 — Financial Instruments

Requirement (§4.1-4.4): Financial assets are classified based on the business model and contractual cash flow characteristics. Equity instruments are measured at fair value through profit or loss (FVTPL) or fair value through other comprehensive income (FVTOCI).

How this system complies: The system supports fair value measurement by enabling users to record market prices and post revaluation entries. Unrealized gains and losses are recognized through profit or loss, consistent with the FVTPL classification. The realized gains and losses on disposal are automatically calculated and posted.

14.2 IAS 32 — Financial Instruments: Presentation

Requirement (§15-18): Financial assets and liabilities must be classified and presented appropriately in the financial statements.

How this system complies: Investments are classified as assets on the Balance Sheet. The cost component and the market value increment component are presented separately, providing transparency about the original cost and the revaluation adjustment.

14.3 IAS 7 — Statement of Cash Flows

Requirement (§16): Investing activities include the acquisition and disposal of long-term assets and other investments.

How this system complies: All investment purchases and sales are classified as Investing Activities on the Cash Flow Statement. The investment accounts carry a Cash Flow Statement Investing Activity Group classification that determines their placement in the cash flow report.

14.4 IFRS 13 — Fair Value Measurement

Requirement (§93): Fair value measurements must be determined using market-based inputs where available.

How this system complies: The system uses actual market prices entered by the user (Level 1 inputs in the fair value hierarchy) when calculating market values and unrealized gains. The Investment Revaluation Worksheet provides a systematic process for determining and recording fair value adjustments.

14.5 IAS 1 — Presentation of Financial Statements

Requirement (§54): Investment property and financial assets must be presented separately on the face of the Balance Sheet.

How this system complies: Investments appear as a separate line item on the Balance Sheet through their dedicated control account. The cost and market value increment are distinguishable, providing the disaggregated presentation required by IAS 1.

14.6 DR = CR Verification for Key Transactions

Example 1: Purchase of 500 ABC shares @ 55.00
  Dr  Investments — ABC Corp (Control Account)    27,500.00
      Cr  Bank Account                                27,500.00
  Sum: +27,500.00 + (−27,500.00) = 0 ✓

Example 2: Sale of 300 ABC shares @ 60.00 + auto realized gain
  Dr  Bank Account                                  18,000.00
      Cr  Investments — ABC Corp (Control Account)    18,000.00

  Auto-generated (cost adjustment):
  Dr  Investments — ABC Corp (Control Account)       2,500.00
      Cr  P&L — Realized Capital Gains                  2,500.00

  Combined effect on control account:
  −18,000.00 + 2,500.00 = −15,500.00 (cost of sold ✓)
  Sum: +18,000.00 + (−18,000.00) + 2,500.00 + (−2,500.00) = 0 ✓

Example 3: Revaluation adjustment
  Dr  BS — Investments, Market Value Increment       17,816.67
      Cr  P&L — Unrealized Investment Gains             17,816.67
  Sum: +17,816.67 + (−17,816.67) = 0 ✓

14.7 Relevant but Not Applicable

• IFRS 15 (Revenue): Investment transactions are capital in nature, not revenue transactions. Gains and losses are classified as investing activities, not operating revenue.
• IAS 16 (Property, Plant and Equipment): Investments are financial assets, not tangible fixed assets. They follow IFRS 9 measurement rules, not IAS 16.
• NBR VAT Act 2012: Investment transactions involve financial instruments, not goods or services. They are generally outside the scope of VAT and the system correctly does not apply tax codes to investment control account lines.

End of Investments Guide